[单选题]
A storm damaged the roof of a nongovernmental, not-for-profit organization’s building. A professional roofer repaired the roof at no charge. How should the roof repairs be recognized in the statement of activities?
A .As an increase in the building account and an increase in unrestricted net assets.
B .As an increase in fixed assets and an increase in contributions from donated services.
C .No recognition is required in the financial statements, but a note disclosure is required.
D .As an increase in expenses and an increase in contributions from donated services.
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